61.assessed level of material misstatement risk 重大错报风险的评估水平 } VJfJ/
62.simall business 小规模企业 k#[F`
63.accounting system 会计系统 *k"|i*{
64.test of control 控制测试 Go,N>HN
65.walk-through test 穿行测试 +*\X]06
66.communication 沟通 |KB0P@=a
67.flow chart 流程图 Pe C7
68.reperformance of internal control 重新执行 }:0uo5B7
69.audit evidence 审计证据 ,+`61J3W
70.substantive procedures 实质性程序 XwV'Ha
71.assertions 认定
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72.esistence 存在
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73.occurrence 发生 ??
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74.completeness 完整性 eh1Q7~
75.rights and obligations 权利和义务 m}>F<;hQ
76.valuation and allocation 计价和分摊 tiN?/
77.cutoff 截止 E?(xb B
78.accuracy 准确性 ThPE
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79.classification 分类
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80.inspection 检查 R52I=
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81.supervision of counting 监盘 1B),A~
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82.observation 观察 7t,t`
83.confirmation 函证 QwhRNnE=
84.computation 计算 ?#yV3
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85.analytical procedures 分析程序 |ZodlYF
86.vouch 核对 .jy]8S8[|%
87.trace 追查 7~#:>OjW
88.audit sampling 审计抽样 `eu9dLzH
89.error 误差 M#|dIbns
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90.expected error 预期误差 cA6lge<{~
91.population 总体 =^H4 Yck/5
92.sampling risk 抽样风险 u?sVcD[
93.non- sampling risk 非抽样风险 $}")1|U,X
94.sampling unit 抽样单位 >0p$(>N]
95.statistical sampling 统计抽样 JdZ+Hp3.
96.tolerable error 可容忍误差 "c}@V*cO<d
97.the risk of under reliance 信赖不足风险 JG{j)O|L
98.the risk of over reliance 信赖过度风险 L
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99.the risk of incorrect rejection 误拒风险 099sN"kf
100. the risk of incorrect acceptance 误受风险 @( n^T
101.working trial balance 试算平衡表 =^
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102.index and cross-referencing 索引和交叉索引 &rkEK4
103.cash receipt 现金收入 9&RFO$WH
104.cash disbursement 现金支出 UT}i0I9
105.bank statement 银行对账单 G,;,D9jO7
106.bank reconciliation 银行存款余额调节表 v]B
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107.balance sheet date 资产负债表日 NBb6T
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108.net realizable value 可变现净值 5k|9gICyd*
109.storeroom 仓库 sgE-`#
110.sale invoice 销售发票 5Sk W-+$
111.price list 价目表 RpLE
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112.positive confirmation request 积极式询证函 "`6n6r42
113.negative confirmation request 消极式询证函 Y.^=]-n,
114.purchase requisition 请购单 7)h[Zy,A
115.receiving report 验收报告 +H$!a
116.gross margin 毛利 U-n;
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117.manufacturing overhead 制造费用 t4?DpE
118.material requisition 领料单 QRLt9
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119.inventory-taking 存货盘点 +l=r#JF
120.bond certificate 债券 `K,1K
121.stock certificate 股票 jD7Nb lX
122.audit report 审计报告 G%d
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123.entity 被审计单位 Fs[aa#v4B
124.addressee of the audit report 审计报告的收件人 <3,<\ub
125.unqualified opinion 无保留意见 =)|-?\[w
126.qualified opinion 保留意见 #p[',$cC
127.disclaimer of opinion 无法表示意见 4Vq%N
128.adverse opinion 否定意见